SEMA FUEL: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SEMA FUEL
Largest movements
- Cash -€582
down €582 (-8.2%), from €7,072 to €6,489
mainly Net result for the year (-€538) and Receivables within one year (-€44)
- Profit (loss) carried forward -€538
down €538 (-10.2%), from €5,294 to €4,756
- Purchases and services -€627
no longer reported in 2024 (was €627)
- Gross operating margin +€128
up €128 (+20.4%), from -€627 to -€499
- Financial charges -€19
down €19 (-33.3%), from €58 to €39
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,354 | €12,816 | -€538 | -4.0% |
| Current assets | 29/58 | €13,354 | €12,816 | -€538 | -4.0% |
| Amounts receivable within one year | 40/41 | €6,283 | €6,327 | +€44 | +0.7% |
| Other amounts receivable | 41 | €6,283 | €6,327 | +€44 | +0.7% |
| Cash at bank and in hand | 54/58 | €7,072 | €6,489 | -€582 | -8.2% |
| Total equity and liabilities | 10/49 | €13,354 | €12,816 | -€538 | -4.0% |
| Equity | 10/15 | €13,354 | €12,816 | -€538 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,294 | €4,756 | -€538 | -10.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €627 | - | -€627 | |
| Gross operating margin | 9900 | -€627 | -€499 | +€128 | +20.4% |
| Operating profit (loss) | 9901 | -€627 | -€499 | +€128 | +20.4% |
| Financial charges | 65/66B | €58 | €39 | -€19 | -33.3% |
| Recurring financial charges | 65 | €58 | €39 | -€19 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | -€685 | -€538 | +€147 | +21.5% |
| Profit (loss) for the period | 9904 | -€685 | -€538 | +€147 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€685 | -€538 | +€147 | +21.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.